What did the Tribunal hold?

The Tribunal dismissed the appeal in limine because the assessee did not appear for the hearing and no adjournment was sought. The postal authority returned the hearing notice with the remark 'left'.

The assessee filed an appeal before the ITAT against an order of the CIT-II for the assessment year 2010-11. The assessee contested various additions confirmed by the CIT(A).

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to absence during the hearing.

Dharmnath Shares & Securities… vs CIT | ITAT Ahmedabad 2017

Income Tax Appellate Tribunal, BENCH – “A”, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI MANISH BORAD

Hearing: 09/10/2017Pronounced: 09/10/2017

आदेश/O R D E R

PER RAJPAL YADAV, JUDICIAL MEMBER

Assessee is in appeal before the Tribunal against the order of the ld.CIT-II, Ahmedabad dated 18.3.2014 passed for the Asstt.Yar 2010-11.

In the appeal, the Assessee has contested various additions confirmed by the ld.CIT(A) as set out in the grounds of appeal.

At the time of hearing, none appeared on behalf of the assessee. Notice of hearing was sent through RPAD post, however, postal authority has

ITA No.1517/Ahd/2014 2

returned the same with the remark “left”. No application for adjournment of the case or any change of address was intimated to the Registry. Therefore, we are of the view that the assessee is not interested to prosecute its appeal, therefore, it is dismissed in limine for want of prosecution.

In the result, appeal of the assessee is dismissed for want of prosecution.

Order pronounced in the Court on 9th October, 2017 at Ahmedabad.

Sd/- Sd/- (MANISH BORAD) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER

DHARMNATH SHARES & SECURITIES PVT. LTD.,AHMEDABAD vs. THE CIT-II, AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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